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2021 (12) TMI 108 - AAR - GSTClassification of goods - Class Monitor Home Learning Kit - rate of GST - classified under HSN code 4903 or not? - HELD THAT:- The kit box/book should be covered under heading 4903 bearing NIL rate of tax, being the kit box/ book is a children's picture books drawing or colouring book wherein the pictures form the principal interest an the text is subsidiary. That it is not in the book form or bounded form. Therefore the said learning kit should not be covered under heading 4903 bearing NIL rate of tax. On combined reading of tariff and HSN 49001, the kit box/ book, which is in the form of separate sheets which are designed for binding (though not bound to maintain the use) could be covered. Further, such separate sheets (being integral part of kit box/book) have printed pictures but such sheets also bear text and in one shape, so it appears to be covered under HSN 49011020 and not under HSN 4903 attracting NIL CGST/SGST/IGST.
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